{ "items" : [
    { "id" : "http://webisa.webdatacommons.org/158372689"
      "properties" : {
        "http://www.w3.org/1999/02/22-rdf-syntax-ns#type" : [ "http://www.w3.org/ns/prov#Entity" ] ,
        "http://www.w3.org/ns/prov#value" : [ "If the taxpayer is an employee, the exclusive and regular use of a portion of the taxpayer???s residence must be for the convenience of the taxpayer???s employer before any expenses relating to the part of the taxpayer???s residence may be deducted." ] ,
        "http://www.w3.org/ns/prov#wasQuotedFrom" : [ "irs.gov" ] } },

    { "id" : "http://webisa.webdatacommons.org/prov/57113077"
      "properties" : {
        "http://www.w3.org/ns/prov#wasDerivedFrom" : [ "http://webisa.webdatacommons.org/158372689"] } } }
